MICRO CONCEPT BELGIUM: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
MICRO CONCEPT BELGIUM
Largest movements
- Current investments +€400,000
new in 2023: €400,000
- Cash -€266,777
down €266,777 (-43.0%), from €620,456 to €353,678
mainly Current investments (-€400,000) and Investment in fixed assets (net) (-€54,624)
- Receivables within one year -€130,257
down €130,257 (-74.8%), from €174,250 to €43,993
of which Other amounts receivable: -€77,859
- Tangible fixed assets +€30,893
up €30,893 (+63.3%), from €48,777 to €79,670
of which Furniture and vehicles: +€30,938
- Trade debts +€46,843
up €46,843 (+739%), from €6,343 to €53,185
- Gross operating margin -€18,418
down €18,418 (-10.5%), from €175,795 to €157,377
- Staff costs +€14,239
up €14,239 (+11.2%), from €126,802 to €141,041
- Depreciation -€6,381
down €6,381 (-21.2%), from €30,112 to €23,731
- Taxes -€4,178
down €4,178 (-74.3%), from €5,621 to €1,442
- Financial income +€3,411
up €3,411 (+769%), from €443 to €3,854
From the 2022 result to the 2023 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €846,105 | €883,735 | +€37,631 | +4.4% |
| Fixed assets | 21/28 | €51,380 | €82,273 | +€30,893 | +60.1% |
| Tangible fixed assets | 22/27 | €48,777 | €79,670 | +€30,893 | +63.3% |
| Plant, machinery and equipment | 23 | €45 | - | -€45 | |
| Furniture and vehicles | 24 | €48,731 | €79,670 | +€30,938 | +63.5% |
| Financial fixed assets | 28 | €2,603 | €2,603 | = | 0.0% |
| Current assets | 29/58 | €794,725 | €801,462 | +€6,737 | +0.8% |
| Amounts receivable within one year | 40/41 | €174,250 | €43,993 | -€130,257 | -74.8% |
| Trade receivables | 40 | €95,187 | €42,789 | -€52,398 | -55.0% |
| Other amounts receivable | 41 | €79,063 | €1,204 | -€77,859 | -98.5% |
| Current investments | 50/53 | - | €400,000 | +€400,000 | |
| Cash at bank and in hand | 54/58 | €620,456 | €353,678 | -€266,777 | -43.0% |
| Deferred charges and accrued income | 490/1 | €19 | €3,791 | +€3,772 | +19,403% |
| Total equity and liabilities | 10/49 | €846,105 | €883,735 | +€37,631 | +4.4% |
| Equity | 10/15 | €779,362 | €772,322 | -€7,040 | -0.9% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €537,577 | €537,577 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,500 | - | -€12,500 | |
| Reserves not available under the articles | 1311 | €12,500 | - | -€12,500 | |
| Tax-exempt reserves | 132 | €112,500 | - | -€112,500 | |
| Distributable reserves | 133 | €412,577 | €537,577 | +€125,000 | +30.3% |
| Profit (loss) carried forward | 14 | €116,784 | €109,745 | -€7,040 | -6.0% |
| Amounts payable | 17/49 | €66,743 | €111,413 | +€44,670 | +66.9% |
| Amounts payable within one year | 42/48 | €66,743 | €111,413 | +€44,670 | +66.9% |
| Trade debts | 44 | €6,343 | €53,185 | +€46,843 | +739% |
| Suppliers | 440/4 | €6,343 | €53,185 | +€46,843 | +739% |
| Advances received on contracts in progress | 46 | €183 | €183 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €60,218 | €57,501 | -€2,716 | -4.5% |
| Taxes | 450/3 | €31,962 | €5,506 | -€26,456 | -82.8% |
| Remuneration and social security | 454/9 | €28,256 | €51,996 | +€23,740 | +84.0% |
| Other amounts payable | 47/48 | - | €544 | +€544 | |
| Remuneration, social security and pensions | 62 | €126,802 | €141,041 | +€14,239 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,112 | €23,731 | -€6,381 | -21.2% |
| Other operating charges | 640/8 | €3,044 | €1,666 | -€1,379 | -45.3% |
| Gross operating margin | 9900 | €175,795 | €157,377 | -€18,418 | -10.5% |
| Operating profit (loss) | 9901 | €15,837 | -€9,060 | -€24,896 | |
| Financial income | 75/76B | €443 | €3,854 | +€3,411 | +769% |
| Recurring financial income | 75 | €443 | €3,854 | +€3,411 | +769% |
| Financial charges | 65/66B | €531 | €392 | -€140 | -26.3% |
| Recurring financial charges | 65 | €531 | €392 | -€140 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €15,749 | -€5,597 | -€21,346 | |
| Income taxes | 67/77 | €5,621 | €1,442 | -€4,178 | -74.3% |
| Profit (loss) for the period | 9904 | €10,128 | -€7,040 | -€17,168 | |
| Transfer from tax-exempt reserves | 789 | - | €112,500 | +€112,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,128 | €105,460 | +€95,332 | +941% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.